Cheyenne Inc's manufacturing overhead budget for the first quarter of 2022 contained the following data. Variable Costs Fixed Costs Indirect materials $10,560 Supervisory salaries $31,680 Indirect labor 8,800 Depreciation 6.160 Utilities 7,040 Property taxes and insurance 7,040 Maintenance 5,280 Maintenance 4,400 Actual variable costs were indirect materials $11,880, indirect labor $8,360, utilities $7,656, and maintenance $4,400. Actual fixed costs equaled budgeted costs except for property taxes and insurance, which were $7,304. The actual activity level equaled the budgeted level. All costs are considered controllable by the production department manager except for depreciation, and property taxes and insurance. (a) Prepare a manufacturing overhead flexible budget report for the first quarter. (List variable costs before fixed costs.) CHEYENNE INC. Manufacturing Overhead Flexible Budget Report For the Quarter Ended March 31, 2022 Variable Costs Indirect Materials Indirect Labor Utilities Maintenance Total Variable Costs Fixed Costs Supervisory Salaries Depreciation Property Taxes and Insurance Maintenance Total Fixed Costs Total Costs (b) Prepare a responsibility report for the first quarter. Budget Actual Controllable Costs Budget Indirect Materials Indirect Labor Utilities CHEYENNE INC. Manufacturing Overhead Responsibility Report For the Quarter Ended March 31, 2022 10560 $ 8800 7040 Actual 11880 $ 8360 7656 Maintenance 5280 4400 Supervisory Salaries 31680 31680 63360 68376